Tax Tip 2024-02: The Taxpayer Bill of Rights protects all taxpayers year-round

IRS Tax Tips

January 16, 2024

Issue Number:?Tax Tip 2024-02

The Taxpayer Bill of Rights protects all taxpayers year-round

The?Taxpayer Bill of Rights?is the 10 rights all taxpayers have any time they interact with the IRS. These rights cover a wide range of topics and issues, and they explain what taxpayers can expect if they need to work with the IRS on a tax matter. This includes when a taxpayer files a return, pays taxes, responds to a letter or notice, goes through an audit or appeals an IRS decision.

Taxpayer Bill of Rights

Taxpayers have a right to:

Be Informed ? The right to know what to do to comply with the tax laws.
Quality Service ? The right to receive prompt, courteous and professional assistance when working with the IRS.
Pay No More than the Correct Amount of Tax ? The right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.
Challenge the IRS's Position and Be Heard ? The right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions.
Appeal an IRS Decision in an Independent Forum ? The right to a fair and impartial administrative appeal of most IRS decisions.
Finality ? The right to know when the IRS has finished an audit.
Privacy ? The right to expect that any IRS inquiry, examination or enforcement action will comply with the law and be no more intrusive than necessary.
Confidentiality ? The right to expect that any information taxpayers provide to the IRS will not be disclosed unless authorized by the taxpayer or by law.
Retain Representation?? The right to retain an authorized representative of the taxpayer?s choice to represent them when working with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation. ?
A Fair and Just Tax System ? The right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay or ability to provide information timely.

More Information:
Taxpayer Advocate Service

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Issue Number:?Tax Tip 2024-02